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#1 |
Senior Member
![]() ![]() ![]() ![]() ![]() 注册日期: Feb 2006
帖子: 165
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网上以及一些税务专家均指出caregiver amount的条件是dependant必须是加拿大移民或公民才可. 对此偶有些疑惑.从GUIDE 里的解释来看, 似乎没有指明一定是要要求加拿大移民或公民才可. GUIDE里讲Resident IN Canada. 似乎可以理解成 ‘居住在加拿大, 并未指明一定是加拿大移民或公民’. 可以比较一下331(Allowable amount of medical expenses for other dependants)..... 要求是a resident OF Canada(这里似乎是指明一定要是加拿大居民才可). 欢迎大家探讨. 谢绝某些习惯性的冷嘲热讽和恶言恶语. ![]() Caregiver amount If, at any time in this tax year, you (either alone or with another person) maintained a dwelling where you and a dependant with no or low income live, you may be able to claim caregiver amount on line 315 of Schedule 1 and line 5840 of provincial form 428. The dependant must have been 18 or over at the time he or she lived with you and must be: · Your or your spouse or common-law partner’s child, grandchild, brother, sister, niece, nephew, aunt, or uncle and dependent on you due to mental or physical infirmity · Your or your spouse or common-law partner’s parent or grandparent and 65 year or older in this tax year · Resident IN Canada (居住在加拿大, 并未指明一定是加拿大移民或公民???) Claim on line 331 the portion of eligible medical expenses you or your spouse or common-law partner paid for the following persons who depended on you for support: · your or your spouse or common-law partner’s child 18 years or older, or grandchild; or · your or your spouse or common-law partner’s parent, grandparent, brother, sister, aunt, uncle, niece, or nephew who was a resident OF Canada (这里似乎是指明一定要是加拿大居民才可???) at any time in the year. |
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只看该作者 #4 |
Junior Member
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even if resident in canada each dependant must meet all of the following conditions. The person must have: ■ been 18 or over at the time he or she lived with you; ■ had a net income in 2007 (line 236 of his or her return, or what line 236 would be if he or she filed a return) of less than $17,745; and ■ been dependent on you due to mental or physical impairment or, if he or she is your or your spouse or common-law partner’s parent or grandparent, born in 1942 or earlier. |
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只看该作者 #7 |
Senior Member
![]() ![]() ![]() ![]() ![]() 注册日期: Jul 2004
帖子: 2,438
积分:6
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Deemed Residents of Canada -- Subsection 250(1) of the Act ¶ 20. An individual who has not established sufficient residential ties with Canada to be considered factually resident in Canada, but who sojourns (that is, is temporarily present) in Canada for a total of 183 days or more in any calendar year, is deemed to be resident in Canada for the entire year http://www.cra-arc.gc.ca/E/pub/tp/it...tml#P130_22358 根据上面这一解释,税法规定居住在加拿大超过183天可以算作加拿大居民,即使没有长期居留身份! 但是据说中国和加拿大有税务条约(Tax Treaty)。根据这个条约,双方都不把对方的访问者作为税务居民。仅仅是根据这个Tax Treaty,持访问签证的中国公民不可以申报Caregiver Amount,无论在加拿大居留多久。 据我所知,很多来访亲属都成功申报了Caregiver Amount。这个Caregiver Amount是报税中比较不常见的个案。很多时候可以拿我上面引述的税法的定义蒙混过关。但是真正较真的话是不可以的。所以可以先装糊涂,报上再说。如果税务局说disallowed你就蔫不登地认了,表去理论了。 |
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只看该作者 #9 |
Joe的马甲
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Deemed Non-Residents -- Subsection 250(5) of the Act Application of Subsection 250(5) of the Act ¶ 24. An individual who is otherwise resident in Canada for purposes of the Act (whether factual or deemed -- see ¶s 4 to 23), and who, at a given time, is resident in another country for purposes of a tax treaty between Canada and that country (see ¶s 25 and 26), is deemed not to be resident in Canada at that time, pursuant to subsection 250(5) of the Act. |
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